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Minnesota Legislature

Office of the Revisor of Statutes

SPECIAL ASSESSMENTS

See also ASSESSMENTS

Actions for money paid, statutes of limitations, Minn. Statutes 2006 541.08

Agricultural Property Tax Law, Minn. Statutes 2006 273.111

Amateur Sports Commission

Real property belonging to, Minn. Statutes 2006 240A.03

Amount, tax-forfeited land sales, notice, Minn. Statutes 2006 282.02

Appraisals, property tax appraisals, Minn. Statutes 2006 270.41

Assignment for benefit of creditors

Order of preference for tax payment, Minn. Statutes 2006 577.08

Border city development zone property, Minn. Statutes 2006 272.0212

Cancellation, tax-forfeited lands, Minn. Statutes 2006 282.07

Cemetery associations

Exemption, Minn. Statutes 2006 306.14, 2006 306.88, 2006 307.09

Failure to pay, reversion of title, Minn. Statutes 2006 306.55

Lots, maintenance and upkeep, Minn. Statutes 2006 306.55

Cities

Abatement, approval, Minn. Statutes 2006 270C.86

Boundary disputes, settlement by boundary commission, Minn. Statutes 2006 465.79

Building line assessments, Minn. Statutes 2006 463.06

Developers, waivers, rights of appeal, Minn. Statutes 2006 462.3531

Development districts, Minn. Statutes 2006 469.130

Fire prevention, Minn. Statutes 2006 88.09, 2006 88.41, 2006 88.43

General procedures

Amounts, determination, Minn. Statutes 2006 429.061

Appeals, Minn. Statutes 2006 429.081

Apportionment of costs, Minn. Statutes 2006 429.051

Cancellation of improvements, Minn. Statutes 2006 435.202

Collection, Minn. Statutes 2006 429.061

Deferment, Minn. Statutes 2006 429.061

Discharge, Minn. Statutes 2006 435.17

Installments, Minn. Statutes 2006 435.17

Lawsuits, Minn. Statutes 2006 435.19

Liens, Minn. Statutes 2006 429.061

Prepayment, Minn. Statutes 2006 429.061

Reassessments, Minn. Statutes 2006 429.071, 2006 435.23

Refunds, Minn. Statutes 2006 435.202, 2006 435.203

Service charges, Minn. Statutes 2006 429.101

Supplemental assessments, Minn. Statutes 2006 429.071

Tax-forfeited land, reassessments, Minn. Statutes 2006 444.076

Government property, improvements, Minn. Statutes 2006 435.19

Hazardous buildings, repair or removal costs, Minn. Statutes 2006 463.21

Individual sewage treatment system or water well loans, repayment, Minn. Statutes 2006 115.57

Littering, penalties, damages, Minn. Statutes 2006 412.221

Local improvements, tax liens, Minn. Statutes 2006 272.32 to 2006 272.37

Plant pests, control or eradication, Minn. Statutes 2006 18G.13

Property rehabilitation, code violations, Minn. Statutes 2006 429.101

Public lands, collecting special assessments, Minn. Statutes 2006 429.061

Reduction or refunds, approval, Minn. Statutes 2006 270C.86

Rights of way, collecting special assessments, Minn. Statutes 2006 429.061

Sewers, Minn. Statutes 2006 444.075

Shade tree disease control, Minn. Statutes 2006 18G.16

Sidewalk improvement districts, Minn. Statutes 2006 435.44

Storm water control systems, Minn. Statutes 2006 444.075

Street or road improvements outside municipal boundaries, Minn. Statutes 2006 429.052

Streets and roads, sprinkling, Minn. Statutes 2006 435.26, 2006 435.27

Subdivision of land, reapportionment, Minn. Statutes 2006 429.071

Unpaid special charges, Minn. Statutes 2006 429.101

Utility bills, Minn. Statutes 2006 429.101

Utility lines, burial or alteration, Minn. Statutes 2006 429.021

Wastewater treatment facilities, Minn. Statutes 2006 444.075

Water supply, Minn. Statutes 2006 435.47, 2006 444.075, 2006 456.29, 2006 456.30

Collection, Agricultural Property Tax Law, Minn. Statutes 2006 273.111

Condominiums, Minn. Statutes 2006 515.22

Conflict of laws, assessments levied for a specific year, prevailing law, Minn. Statutes 2006 279.04

Costs, distribution, Minn. Statutes 2006 276.131

Counties

Abatement, approval, Minn. Statutes 2006 270C.86

Agricultural preserves, county recorders, duties, Minn. Statutes 2006 40A.10, 2006 40A.11

Boundary disputes, settlement by boundary commission, Minn. Statutes 2006 465.79

Capital improvement bonds, Minn. Statutes 2006 373.40

County building fund, Minn. Statutes 2006 373.25

Ditch assessments, see Consolidated conservation area lands under STATE LANDS

Fire prevention improvements to private lands, Minn. Statutes 2006 88.41, 2006 88.43

Forest pest control costs, Minn. Statutes 2006 89.56

Government property, improvements, Minn. Statutes 2006 435.19

Highways, amount to be assessed in cities, Minn. Statutes 2006 429.061

Individual sewage treatment system or water well loans, repayment, Minn. Statutes 2006 115.57

Local water management, Minn. Statutes 2006 103B.311, 2006 103B.331

Local water planning, powers, Minn. Statutes 2006 103B.311

Plant pests, control or eradication, Minn. Statutes 2006 18G.13

Public safety radio communication system, county debt authority for, Minn. Statutes 2006 373.47

Reduction or refunds, approval, Minn. Statutes 2006 270C.86

Sewers, Minn. Statutes 2006 444.075

Shade tree disease control, Minn. Statutes 2006 18G.16

Soil and water conservation districts, see same under this topic

Solid waste, Minn. Statutes 2006 375.18

Storm water control systems, Minn. Statutes 2006 444.075

Street or road improvements in unorganized territories, Minn. Statutes 2006 429.052

Surveys by petition, Minn. Statutes 2006 381.06 to 2006 381.10

Wastewater treatment facilities, Minn. Statutes 2006 444.075

Water supply, Minn. Statutes 2006 444.075

Croft historical park district, certification, Minn. Statutes 2006 275.067

Defenses or objections, exception, Minn. Statutes 2006 278.01

Deferments

Agricultural property, Minn. Statutes 2006 273.111

Homesteads, Minn. Statutes 2006 435.193 to 2006 435.195

Definitions, governmental units, Minn. Statutes 2006 435.19, 2006 435.201

Delinquent special assessments, senior citizens' property tax deferral program, payment by state, Minn. Statutes 2006 290B.04, 2006 290B.07, 2006 290B.09

District heating systems

Discontinuance, home rule charter cities, Minn. Statutes 2006 451.15

Ditch assessments, see Drainage assessments under this topic

Drainage assessments

Delinquent assessments, Executive Council powers, Minn. Statutes 2006 9.071

Nonpayment, cession of lands to state

Consolidated conservation area lands, see under STATE LANDS

Red Lake Game Preserve, see RED LAKE GAME PRESERVE

Public drainage systems, see DRAINAGE SYSTEMS

Duluth Transit Authority, certification, Minn. Statutes 2006 275.067

East Lake County Medical Clinic District

Certification, Minn. Statutes 2006 275.067

Economic development authorities, certification, Minn. Statutes 2006 275.067

Eminent domain proceedings

Payment of assessments, Minn. Statutes 2006 117.135

Employers, workforce development fund, Minn. Statutes 2006 116L.20

Exemptions

Housing and redevelopment authority property, Minn. Statutes 2006 272.026

Public housing agency property, Minn. Statutes 2006 272.026

Volunteer fire departments, property, Minn. Statutes 2006 272.021

First class cities

General procedures

Installments, Minn. Statutes 2006 430.06, 2006 430.08, 2006 435.17

Levying, Minn. Statutes 2006 430.02, 2006 430.07

Names and numbers, Minn. Statutes 2006 430.06

Objections, Minn. Statutes 2006 430.02

Payment, generally, Minn. Statutes 2006 430.06

Payment by city, Minn. Statutes 2006 430.02, 2006 430.07, 2006 430.15

Powers supplementary to other powers, Minn. Statutes 2006 435.18

Refunds, excess assessments, Minn. Statutes 2006 430.07

Government property, improvements, Minn. Statutes 2006 435.19

Local improvements, tax liens, Minn. Statutes 2006 272.33

Restricted residence districts, Minn. Statutes 2006 462.14, 2006 462.15

River diversions, Minn. Statutes 2006 465.29

Water supply to contiguous areas, Minn. Statutes 2006 456.29

Floodwood area ambulance district, certification, Minn. Statutes 2006 275.067

Forest fire prevention, improvements for, Minn. Statutes 2006 88.41, 2006 88.43

Fourth class cities

Municipal waste disposal, Minn. Statutes 2006 443.015

Parking facilities, Minn. Statutes 2006 459.14

Hennepin County

Certification, fee, Minn. Statutes 2006 383B.205

Computation of interest, Minn. Statutes 2006 383B.207

Home rule charter cities

Contracts, Minn. Statutes 2006 429.021

District heating systems, Minn. Statutes 2006 451.15

Local improvements, tax liens, Minn. Statutes 2006 272.32, 2006 272.37

Procedures, Minn. Statutes 2006 429.111

Homesteads, deferments

Aged persons, Minn. Statutes 2006 435.193

Applications, Minn. Statutes 2006 435.194

Disabled persons, Minn. Statutes 2006 435.193

Interest, Minn. Statutes 2006 435.194

Terminations, Minn. Statutes 2006 435.195

Hospital districts, certification, Minn. Statutes 2006 275.067

Housing and redevelopment authorities

Certification, Minn. Statutes 2006 275.067

Housing improvement areas, Minn. Statutes 2006 428A.20

Interest

Deferment, homesteads, Minn. Statutes 2006 435.194

Distribution, Minn. Statutes 2006 276.131

Improvements, cities, Minn. Statutes 2006 429.061

Municipal waste disposal, Minn. Statutes 2006 443.015

Lawsuits, cities, Minn. Statutes 2006 435.19

Liens

Cities, Minn. Statutes 2006 429.061, 2006 430.06

Private lands, fire prevention improvements, Minn. Statutes 2006 88.43

Restricted residence districts, Minn. Statutes 2006 462.15

Towns, contracted fire service, Minn. Statutes 2006 365.181

Local assessments

Agricultural Property Tax Law, Minn. Statutes 2006 273.111

Collection, county treasurers, duties, Minn. Statutes 2006 276.03

Wastewater treatment facilities, metropolitan area, Minn. Statutes 2006 473.545

Local governments

Certification, Minn. Statutes 2006 275.067

Government property, improvements, Minn. Statutes 2006 435.19

Water pollution control revolving fund grants, assistance guidelines, Minn. Statutes 2006 446A.072

Western Lake Superior Sanitary District, duties, Minn. Statutes 2006 458D.11, 2006 458D.111

Metropolitan agricultural preserves

Deferred assessments, Minn. Statutes 2006 473H.18

Soil conservation practices, costs incurred, enforcement of law, Minn. Statutes 2006 473H.16

Transfer from Agricultural Property Tax Law treatment, Minn. Statutes 2006 473H.18

Metropolitan Airports Commission, certification, Minn. Statutes 2006 275.067

Metropolitan area regional recreational open space system, Minn. Statutes 2006 473.334

Metropolitan area towns, Minn. Statutes 2006 368.01

Metropolitan Council

Certification, Minn. Statutes 2006 275.067

Transit properties, Minn. Statutes 2006 473.448

Metropolitan Mosquito Control Commission

Certification, Minn. Statutes 2006 275.067

Metropolitan Sports Facilities Commission

Property subject to, Minn. Statutes 2006 473.556

Minnesota travel information center and safety rest area

Payments to South Dakota, Minn. Statutes 2006 160.281

Morrison County rural development financing authority

Certification, Minn. Statutes 2006 275.067

Municipal parks, Minn. Statutes 2006 430.06, 2006 430.07

Municipal waste disposal systems, construction, Minn. Statutes 2006 115.46

Park districts, certification, Minn. Statutes 2006 275.067

Payment

Agricultural Property Tax Law, Minn. Statutes 2006 273.111

Method of payment, Minn. Statutes 2006 279.025

Minnesota travel information center and safety rest area, payments to South Dakota, Minn. Statutes 2006 160.281

Real property acquired by state, Minn. Statutes 2006 272.68

State lands, canceled sales, Minn. Statutes 2006 92.72

Pedestrian malls

Appeals, Minn. Statutes 2006 430.102

Collection, Minn. Statutes 2006 430.102

Generally, Minn. Statutes 2006 430.011

Objections, Minn. Statutes 2006 430.02

Penalties (monetary), distribution, Minn. Statutes 2006 276.131

Port authorities, certification, Minn. Statutes 2006 275.067

Property tax notices, Minn. Statutes 2006 275.065

Public corporations

Government property, improvements, Minn. Statutes 2006 435.19

Public health enforcement actions, Minn. Statutes 2006 145A.08

Public water and sewer systems

Nonmetropolitan counties, Minn. Statutes 2006 116A.16 to 2006 116A.18

Regional development commissions, Minn. Statutes 2006 275.065, 2006 275.067

Regional public library districts, certification, Minn. Statutes 2006 275.067

Regional railroad authorities, certification, Minn. Statutes 2006 275.067

Regional sanitary sewer districts, certification, Minn. Statutes 2006 275.067

Saint Cloud Metropolitan Transit Commission

Certification, Minn. Statutes 2006 275.067

Sanitary districts

Certification, Minn. Statutes 2006 275.067

Individual sewage treatment system or water well loans, repayment, Minn. Statutes 2006 115.57

School districts

Government property, improvements, Minn. Statutes 2006 435.19

Prepayment, funding, Minn. Statutes 2006 123B.61

School buildings, assessments against, total operating capital revenue, Minn. Statutes 2006 126C.10

Second class cities, parking facilities, Minn. Statutes 2006 459.14

Senior citizens' property tax deferral program

Calculation of deferred property taxes, exclusion, Minn. Statutes 2006 290B.05

Delinquent special assessments, payment by state, Minn. Statutes 2006 290B.04, 2006 290B.07, 2006 290B.09

Soil and water conservation districts

Pledging for bonds, Minn. Statutes 2006 103C.621

Projects with assessments, proceedings, Minn. Statutes 2006 103C.615

Use for works of improvement, Minn. Statutes 2006 103C.601, 2006 103C.605

Special districts, certification, Minn. Statutes 2006 275.067

Special service districts

Housing improvement areas, Minn. Statutes 2006 428A.20

State lands, state agency budgets, Minn. Statutes 2006 3.754

State Patrol, radio repeater station in Wisconsin, Minn. Statutes 2006 299D.05

Statutory cities

Municipal waste disposal, Minn. Statutes 2006 443.015

Parking facilities, Minn. Statutes 2006 459.14

Tax-forfeited lands

Repurchase after forfeiture, Minn. Statutes 2006 282.251

Third class cities, parking facilities, Minn. Statutes 2006 459.14

Timber lands, notice of cutting or removal, lands with delinquent special assessments, Minn. Statutes 2006 272.41, 2006 272.42

Towns

Abatement, approval, Minn. Statutes 2006 270C.86

Boundary disputes, settlement by boundary commission, Minn. Statutes 2006 465.79

Contracted fire service, Minn. Statutes 2006 365.181

Emergency services, unpaid charges, Minn. Statutes 2006 366.011

Fire prevention improvements to private lands, Minn. Statutes 2006 88.41, 2006 88.43

General procedures, reassessment of tax forfeited land, Minn. Statutes 2006 444.076

Government property, improvements, Minn. Statutes 2006 435.19

Improvements, Minn. Statutes 2006 435.202, 2006 435.203, 2006 435.23

Metropolitan area towns, Minn. Statutes 2006 368.01

Plant pests, control or eradication, Minn. Statutes 2006 18G.13

Property rehabilitation, code violations, Minn. Statutes 2006 429.101

Reduction or refunds, approval, Minn. Statutes 2006 270C.86

Sewers, Minn. Statutes 2006 444.075

Shade tree disease control, Minn. Statutes 2006 18G.16

Sidewalk improvement districts, Minn. Statutes 2006 435.44

Storm water control systems, Minn. Statutes 2006 444.075

Tax-forfeited lands, reassessment, Minn. Statutes 2006 444.076

Unpaid service charges, Minn. Statutes 2006 366.012

Unpaid special charges, Minn. Statutes 2006 429.101

Utility bills, Minn. Statutes 2006 429.101

Wastewater treatment facilities, Minn. Statutes 2006 444.075

Water supply, Minn. Statutes 2006 444.075, 2006 456.29, 2006 456.30

Watershed districts

Benefited property, Minn. Statutes 2006 103D.631, 2006 103D.725

Certification, Minn. Statutes 2006 275.067

Generally, Minn. Statutes 2006 103D.901

Projects constructed by government agencies, Minn. Statutes 2006 103D.611

Repairs and improvements exceeding normal maintenance, Minn. Statutes 2006 103D.635

Western Lake Superior Sanitary District

District property, Minn. Statutes 2006 458D.23

Wastewater treatment facility improvements, Minn. Statutes 2006 458D.12

Wetlands preservation areas, Minn. Statutes 2006 103F.615

Winona Port Authority, Minn. Statutes 2006 469.089